1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On February 12, 2007, the Plaintiff transferred the right to acquire 26 square meters of B commercial land in Dongdaemun-gu Incheon Metropolitan City (hereinafter “instant right to sell”) to Nonparty C, and reported and paid the transfer income tax of KRW 10,125,00 on July 24, 2006 with the transfer value of KRW 25,00,000,000,000 as the transfer value of KRW 25,000,000.

B. On June 1, 2013, the Defendant confirmed that the actual transfer value was KRW 71,00,000, and imposed an additional tax amount of KRW 44,792,500 (including penalty tax of KRW 9,200,000 for failure to file a return, and penalty tax of KRW 12,592,50 for failure to file a return) for the capital gains tax for the year 2007, after correcting the tax base and tax amount to the Plaintiff.

(hereinafter referred to as “instant disposition”). C.

On December 2, 2013, the plaintiff filed a petition for a trial with the Tax Tribunal, which was dismissed.

[Reasons for Recognition] Class A, Nos. 9, 10, and No. 1

2. Whether the disposition is lawful;

A. The acquisition value should be calculated by reflecting the sale price according to the sales contract and the appraisal value of the housing construction among the buyers who are the number of the Plaintiff’s assertion. The time of acquisition of the Plaintiff’s right to sell this case shall also be deemed as October 22, 2002, which is the date of sending the notice on the guidance on the living measures of the Housing Corporation. Nonparty 6,916,000 won paid to the association and KRW 1,800,000 of the sales contract amount paid to the association and the cost of compensation for losses with the Housing Corporation should be deemed as necessary expenses.

B. (1) In the calculation of transfer income tax on income accruing from the transfer of the ownership of a resettled housing site by a housing site creation business entity, a person who first obtains the ownership of a resettled housing site at the time of confirmation and determination of the person subject to the relocation measures, and such right is not deemed to have been paid as part of a living compensation apart from the transfer price of the housing, etc. offered for the relevant public project, and the acquisition price thereof is not paid thereafter between the housing site creation business entity and the said person.